Part 2 - INDIVIDUAL INCOME TAX

Section 105-133 - [Recodified for taxable years beginning on or after January 1, 2014] Short title
Section 105-134 - [Recodified for taxable years beginning on or after January 1, 2014] Purpose
Section 105-134.1 - Recodified
Section 105-134.2 - Repealed
Section 105-134.2A - Expired
Section 105-134.3 - Repealed
Section 105-134.4 - Repealed
Section 105-134.5 - Recodified
Section 105-134.6 - Repealed
Section 105-134.6A - Repealed
Section 105-134.7 - Transitional adjustments
Section 105-134.8 - Repealed
Section 105-135 through 105-149 - Repealed
Section 105-150 - Repealed
Section 105-151 - [Recodified effective for taxable years beginning on or after January 1, 2014] Tax credits for income taxes paid to other states by individuals
Section 105-151.1 - Repealed
Section 105-151.2 - Repealed
Section 105-151.3 - Repealed
Section 105-151.4 - Repealed
Section 105-151.5 - Repealed
Section 105-151.6 - Expired
Section 105-151.6A - Repealed
Section 105-151.7 through 105-151.10 - Repealed
Section 105-151.11 - Repealed
Section 105-151.12 - Repealed
Section 105-151.13 - Repealed
Section 105-151.14 - Repealed
Section 105-151.15 - Repealed
Section 105-151.16 - Repealed
Section 105-151.17 - Recodified
Section 105-151.18 - Repealed
Section 105-151.19 - Repealed
Section 105-151.20 - Repealed
Section 105-151.21 - Repealed
Section 105-151.22 - Repealed
Section 105-151.23 - Recodified
Section 105-151.24 - Recodified
Section 105-151.25 - Repealed
Section 105-151.26 - Repealed
Section 105-151.27 - Repealed
Section 105-151.28 - Repealed
Section 105-151.29 - [Repealed for qualifying expenses occurring on or after January 1, 2015] Credit for qualifying expenses of a production company
Section 105-151.30 - Repealed
Section 105-151.31 - Repealed
Section 105-151.32 - Repealed
Section 105-151.33 - Repealed
Section 105-152 - [Recodified for taxable years beginning on or after January 1, 2014] Income tax returns
Section 105-152.1 - Repealed
Section 105-153 - Repealed
Section 105-153.1 - Short title
Section 105-153.2 - Purpose
Section 105-153.3 - Definitions
Section 105-153.4 - [Effective for taxable years beginning before January 1, 2015] North Carolina taxable income defined
Section 105-153.4 - [Effective for taxable years beginning on or after January 1, 2015] North Carolina taxable income defined
Section 105-153.5 - Modifications to adjusted gross income
Section 105-153.5A - Net operating loss provisions
Section 105-153.6 - Adjustments when State decouples from federal accelerated depreciation and expensing
Section 105-153.7 - Individual income tax imposed
Section 105-153.8 - Income tax returns
Section 105-153.9 - Tax credits for income taxes paid to other states by individuals
Section 105-153.10 - [Repealed]
Section 105-154 - Information at the source returns
Section 105-154.1 - (Effective for taxable years beginning on or after January 1, 2022) Taxation of partnership as a taxed pass-through entity
Section 105-155 - Time and place of filing returns; extensions; affirmation
Section 105-156 - Repealed
Section 105-156.1 - Repealed
Section 105-157 - When tax must be paid
Section 105-158 - Taxation of certain Armed Forces personnel and other individuals upon death
Section 105-159 - Federal determinations and amended returns
Section 105-159.1 - Repealed
Section 105-159.2 - Repealed